15RU-009 KMP disclosures Class Order extended again

15RU-009 KMP disclosures Class Order extended...

This Reporting Update advises of ASIC's extension to the application of Class Order CO 14/632 Key management personnel equity instrument disclosures in the preparation of remuneration reports in relation to financial years ending on or before 31 December 2015.

Related content

  • No change to key management personnel individual related party transactions required by Corporations Regulation 2M.3.03(1) in the remuneration report for financial years ending through to 31 December 2015.
  • Class Order 14/632, effective from 30 June 2014 still effective
  • Option related disclosures in the remuneration report will change from amendments to the Corporations Act 2001 – see 15RU-002 Corporations Act 2001 amended – effective now.

Australian Reporting Updates

Reporting Updates are KPMG's way of communicating changes occurring within the Australian financial reporting environment to our clients.

 
Read more

Financial Reporting & Accounting Standards

Financial Reporting & Accounting Standards

KPMG has extensive experience in applying accounting standards, both Australian accounting standards and IFRS, to a range of transactions.

Connect with us

 

Request for proposal

 

Submit

KPMG's new digital platform

KPMG's new digital platform